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Chapter-wise Weighting for the CA Foundation in 2026: For students hoping to become chartered accountants under the Institute of Chartered Accountants of India (ICAI), the CA Foundation course is the first step. It is designed specifically for students who want to pursue a career in accounting after completing their secondary school (Class 10). After passing Class 10, students are allowed to register. They can then take the CA Foundation exam after passing their Class 12 exams.
Additionally, candidates who have passed Class 10 might choose to register provisionally with ICAI. In order to assist you fully comprehend the exam format, key subjects, and general focus areas, we will examine the CA Foundation Chapter-wise Weightage for the 2026 test in this post.
| ICAI CA Foundation Exam 2026 Overview | |
|---|---|
| Particulars | Details |
| Organization | Institute Of Chartered Accountant Of India (ICAI) |
| Exam Name | CA Foundation |
| Level of Exam | National Level |
| Frequency | Thrice a Year (January, May/June, September) |
| Mode of Registration | Online |
| Mode Of Exam | Online |
| Number of Papers | 4 |
| Duration | 3 hours for Paper 1 & 2 and 2 hours for Paper 3 & 4 |
| Total Marks | 400 (100 for each paper) |
| Types of Questions | Subjective & Objective |
| Medium | Hindi or English |
| Negative Marks | Only for Paper 3 and 4 (0.25), i.e., 1/4th of marks |
| Eligibility | Class 12 Passed or Appearing for Class 12 in Current Year |
| Exemptions | Graduates and Postgraduates or Equivalent Qualification |
| Difficulty Level | Moderate |
| Official Website | icai.org |
Click on any batch to view details and enrol instantly!
In the CA Foundation course, students study a range of subjects that build a strong base in accounting and business concepts. Hereβs a clear overview of the subjects along with their respective weightage in the CA Foundation syllabus:
Paper 1 β Principles and Practice of Accounting (100 Marks):
This paper covers the core concepts and practical applications of accounting. It carries 100 marks and forms a crucial part of the examination.
Paper 2 β Business Laws (60 Marks) and Business Correspondence and Reporting (40 Marks):
Paper 2 is divided into two segments. The Business Laws section, worth 60 marks, focuses on key legal provisions relevant to business. The Business Correspondence and Reporting section carries 40 marks and highlights the importance of professional communication in business settings.
Paper 3 β Business Mathematics, Logical Reasoning, and Statistics (100 Marks):
This paper includes quantitative and analytical areas such as business mathematics, logical reasoning, and statistics. It contributes 100 marks to the overall exam structure.
Paper 4 β Business Economics (60 Marks) and Business & Commercial Knowledge (40 Marks):
Similar to Paper 2, this paper is also divided into two parts. Business Economics, worth 60 marks, explains economic concepts from a business perspective. Business & Commercial Knowledge carries 40 marks and focuses on understanding the commercial and business environment. Having clarity about the CA Foundation chapter-wise weightage for each subject is essential for effective preparation and smart study planning. Now, letβs explore the detailed chapter-wise weightage for every subject.
The CA Foundation Chapter-wise Weighting for each topic and all subjects may be found here:
CA Foundation Paper 1: Accounting Principles and Practice (100 Marks)
To better understand how marks are distributed across the various chapters in the accounting syllabus, the table below details the CA Foundation chapter-wise weighting and marks distribution for Paper 1, Principals and Practice of Accounting.
| CA Foundation Chapter-wise Weightage: Principals and Practice of Accounting | ||
|---|---|---|
| Topic | Chapter Name | Weightage |
| 1 | Theoretical Framework | 5 β 10 marks |
| 2 | Accounting Process | 25 β 30 marks |
| Bank Reconciliation Statement | ||
| Inventories | ||
| Concept and Accounting of Depreciation | ||
| 3 | Accounting for Special Transactions | 15 β 20 marks |
| 4 | Final Accounts of Sole Proprietor | 20 β 40 marks |
| Partnership Accounts | ||
| Financial Statements of Not-for-Profit Organizations | ||
| 5 | Introduction to Company Accounts | 10 β 15 marks |
CA Foundation Paper 2: Reporting, Business Correspondence, and Business Laws (100 Marks)
The Foundation Paper 2 chapter-by-chapter weighting and mark distribution for Sections A (Business Laws) and B (Business Correspondence and Reporting) are shown in the table below.
Business Laws, Section A (60 Marks)
| CA Foundation Chapter-wise Weightage (Section A): Business Laws | ||
|---|---|---|
| Topic | Chapter Name | Weightage |
| 1 | The Indian Contract Act, 1872 | 15 β 20 marks |
| 2 | The Sale of Goods Act, 1930 | 12 β 15 marks |
| 3 | The Indian Partnership Act, 1932 | 12 β 15 marks |
| 4 | The Limited Liability Partnership Act, 2008 | 03 β 05 marks |
| 5 | The Companies Act, 2013 | 10 β 12 marks |
Section B: Business Correspondence and Reporting (40 Marks)
| CA Foundation Chapter-wise Weightage (Section B): Business Correspondence and Reporting | ||
|---|---|---|
| Topic | Chapter Name | Weightage |
| 1 | Communication | 4 β 6 marks |
| 2 | Sentence types and Vocabulary, Synonyms, Antonyms, Prefixes, Suffixes, Phrasal Verbs, Idioms | 8 β 12 marks |
| 3 | Comprehension Passage and Note-Making | 8 β 12 marks |
| 4 | PrΓ©cis Writing, Article Writing, Report Writing, Writing Formal Letters, Writing Formal Mails, RΓ©sumΓ© Writing, Meetings | 14 β 16 marks |
CA Foundation Paper 3: Logical Reasoning and Statistics in Business Mathematics (100 Marks)
The CA Foundation's Business Mathematics, Logical Reasoning, and Statistics topics' chapter-by-chapter weighting and mark distribution are displayed in the comprehensive table below.
Business Mathematics in Part A (40 Marks)
| CA Foundation Chapter-wise Weightage (Part A): Business Mathematics | ||
|---|---|---|
| Topic | Chapter Name | Weightage |
| 1 | Ratio and Proportion, Indices and Logarithms, Equations and Matrices, Linear Inequalities | 8 β 12 marks |
| 2 | Time value of money | 12 β 16 marks |
| 3 | Permutations and Combinations, Sequence and Series, Sets, Relations and Functions, Basic applications of Differential and Integral calculus | 12 β 20 marks |
Part B: Logical Reasoning (20 Marks)
| CA Foundation Chapter-wise Weightage (Part B): Logical Reasoning | ||
|---|---|---|
| Topic | Chapter Name | Weightage |
| 1 | Number series coding and decoding, odd man out, Direction tests, Seating arrangements | 12 β 14 marks |
| 2 | Blood Relations, Syllogism | 6 β 8 marks |
Part C: Statistics (40 Marks)
| CA Foundation Chapter-wise Weightage (Part C): Statistics | ||
|---|---|---|
| Topic | Chapter Name | Weightage |
| 1 | Statistical representation of data, diagrammatic representation of data, frequency distribution, graphical representation of frequency distribution (histogram, frequency polygon, Ogive, Pie-chart), Measures of central tendency and dispersion (mean, median, mode, mean deviation, quartiles and quartile deviation, standard deviation, coefficient of variation, coefficient of quartile deviation) | 18 β 20 marks |
| 2 | Probability (independent and dependent events; mutually exclusive events), Total and compound probability, Bayes's theorem and Mathematical Expectation, Theoretical Distribution (Binomial Distribution, Poisson distribution β basic application, and Normal Distribution β basic applications) | 10 β 12 marks |
| 3 | Correlation and Regression (Scatter diagram, Karl Pearsonβs Coefficient of Correlation, Rank Correlation, Regression lines, Regression equations, Regression coefficients) | 4 β 6 marks |
| 4 | Index Numbers and Time series (Uses of Index Numbers, Problems involved in the construction of Index Numbers, Methods of construction of Index Numbers, Time Series Analysis β basic application including Moving Average Method) | 4 β 6 marks |
CA Foundation Paper 4: Business Economics and Business & Commercial Knowledge (100 Marks)
Section A: Business Economics (60 Marks)
| CA Foundation Chapter-wise Weightage (Section A): Business Economics | ||
|---|---|---|
| Topic | Chapter Name | Weightage |
| 1 | Basics and Scope of Business Economics | 9 β 12 marks |
| 2 | Concepts of Demand and Supply, Theory of Production, Cost Analysis | 20 β 24 marks |
| 3 | Price Determination under Various Market Structures | 15 β 18 marks |
| 4 | Business Cycles and Economic Fluctuations | 9 β 12 marks |
Section B: Business & Commercial Knowledge (40 Marks)
| CA Foundation Chapter-wise Weightage (Section B): Business & Commercial Knowledge | ||
|---|---|---|
| Topic | Chapter Name | Weightage |
| 1 | Fundamentals and Overview of Business | 6 β 8 marks |
| 2 | Business Environment and Its Components | 6 β 8 marks |
| 3 | Forms and Structures of Business Organizations | 6 β 8 marks |
| 4 | Government Measures and Policies for Business Development | 6 β 8 marks |
| 5 | Institutions and Support Systems Promoting Business Activities | 6 β 8 marks |
| 6 | Key and Commonly Used Business Terminologies | 6 β 8 marks |
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